5. Partnership income allocation-Partnership capital statement On December 31, 2011, the total partnership capital (assets less lables) for the Bir, Cag, and Den partnership is $186,000. Selected information related to the pre-closing capital balances as follows: Bir CapitCag Capital Den Capital Total Capital $175,000 20,000 (30,000) (15,000) $150,000 $45,000 10,000 Balance January I Investments 2011 Withdrawals 2011 Drawings 2011 $70,000 10,000 (15,000) (5,000) 60,000 (15,000) (5,000) ,000 (5,000) $50,000 REQUIRED Prepare a statement of partnership capital for the Bir, Cag, and Den partnership at year-end 201 assuming that no specific profit- or loss-sharing agreement exists